GST Rules: What You Need to Know About Claims, Filing, and Eligibility

When you run a business in India, GST, Goods and Services Tax, the unified indirect tax system replacing multiple state and central levies. Also known as Value Added Tax, it’s not just a number on your invoice—it’s a system that affects your cash flow, your paperwork, and your bottom line. If you’re not clear on the GST rules, you could lose thousands in refunds, face penalties, or get stuck in audit hell. The good news? Most of the confusion comes from a few key misunderstandings.

One big thing businesses get wrong is input tax credit, the amount of GST you’ve paid on purchases that you can subtract from the GST you collect from customers. You can’t claim it just because you have a bill. The supplier must have filed their return, your invoice must match their records, and you must have received the goods or services. Miss one step, and your credit vanishes. Then there’s GST filing, the monthly or quarterly return you submit to the government, usually through the GST portal. Late filings mean interest, and mismatched data triggers notices. And GST eligibility, who can claim credit and who can’t? It’s not just about being a registered business. If you’re in construction, you can’t claim credit on certain materials. If you’re in hospitality, you can’t claim on food served to employees. The rules change by industry, by state, and sometimes by the type of customer.

These aren’t abstract rules—they’re daily realities. A small shop owner in Jaipur loses ₹45,000 because she didn’t check if her supplier filed GSTR-1. A Delhi-based manufacturer misses a refund because his GSTR-3B didn’t match his purchase ledger. These aren’t edge cases. They happen every day. That’s why the posts below cover exactly what you need: how to claim your GST refund without delays, what documents actually matter, which common errors trigger audits, and how to fix mistakes before they cost you. Whether you’re just starting out or you’ve been filing for years, there’s something here that will save you time, money, and stress.